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21.670  Articles
1 of 2.167 pages  |  10  records  |  more records»
Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BE... see more

This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By ... see more

Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock ... see more

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh te... see more

This study aims to analyze the effect of tax planning, deferred tax burden, and company size on earnings management. The object of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesian stock exchange fo... see more

This research is to identify and to test the effect of tax planning, deferred tax assets, deferred tax expense and company measurement towards the earning management of Indonesia capital market. Data in-used in this research is originated from the financi... see more

The purpose of this study was to examine whether there is an effect of current tax expense, deferred tax, deferred tax assets, and deferred tax liability on earnings management actions in consumer goods companies listed on the Indonesia Stock Exchange (ID... see more

The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some ... see more

This research aimed to examine the effect of interperiod tax allocation, investment opportunity set and liquidity on the quality of earnings in companies listed at Indonesia Stock Exchange (BEI) during 2010 – 2012.The data collected in this research inc... see more

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